For each of the following five independent situations, journalize the adjusting entry and the related transaction (either before or after it). (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Round amounts to the nearest whole dollar.) C. a. Dec. 1 - business receives $6,900 for a 10-month service contract. Dec 31 - year-end adjusting entry needed to update the balance in the account b. Mar. 31 - work performed but not yet billed to customers for the month, $900. Apr. 21 - received payment for the work that was completed. Jun. 15 - purchased $3,300 of office supplies on account. Dec 31 - a count of supplies shows that only $1,500 worth is left at year-end, so the balance in the account needs to be updated d. Feb. 2-business paid a 5600 deposit for the last month's rental of a copier on a 10-month contract Nov. 30 - the rental period for the copier ended, so the balance in the prepaid account must be updated Jun. 1-purchased truck for $35.700 (cash) with an expected useful life of seven years. Dec 31 - year-end adjusting entry needed to record amortization e